Allegheny County Personal Property Tax Assessment Cases

Opinion by

Mr. Justice Pattebson,

Is a county personal property tax return false and incomplete, within the meaning of the Act of 1913, P. L. 507, as amended, 72 PS 4844, where all property subject to the tax has been declared but the value placed thereon by the taxpayer is subsequently determined by the Board for the Assessment and Revision of Taxes to have been less than the market value at the time the return was made?

Arthur V. Davis and Roy A. Hunt, appellees, resident taxpayers in Allegheny County, appellant, filed personal property returns for the years 1933 to 1937, inclusive, and the…